NORTHERN KENTUCKY YOUTH HOCKEY ASS… - Form 990 Financial Data

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Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

2011

Legal Domicile

Principal Officer

KENNETH SPITZER

Phone

8593441981

Tax Period

2024-05-01 to 2025-04-30

NORTHERN KENTUCKY YOUTH HOCKEY ASSOCIATION INC, founded in 2011, is a small nonprofit in the Recreation & Sports sector that reported $363K in total revenue in fiscal year 2024. Revenue grew 12% year-over-year, indicating healthy expansion. The organization ran a surplus of $67K, a strong 18% operating margin.

Mission

Mission is to provide the youth of the Greater Cincinnati Metropolitan Area the highest quality youth sports program.

Program Service Accomplishments

Program 1

Expenses: $207,787

ICE TIME RENTAL PAYMENTS FOR PRACTICE AND GAMES

Program 2

Expenses: $34,156

TOURNAMENT AND LEAGUE REGISTRATION FEES

Program 3

Expenses: $26,532

ASSOCIATION EQUIPMENT EXPENSE

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Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2024)

Revenue Breakdown

Contributions & Grants $22,825

Program Service Revenue $339,716

Investment Income $957

Other Revenue $0

TOTAL REVENUE $363,498

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $283,865

Other Expenses $296,579

TOTAL EXPENSES $296,579

Year-over-Year Comparison

	2024	2023	Change
Revenue	$363,498	$324,841	+0.1%
Expenses	$296,579	$298,711	0.0%
Net Income	$66,919	$26,130	+1.6%

Key Indicators

✗ Grants to Organizations ✗ Grants to Individuals ✗ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✗ Schedule B Required

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Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

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Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

Independent Members

Employees

N/A

Volunteers

N/A

Governance Policies

✗ Conflict of Interest Policy

✗ Whistleblower Policy

✗ Document Retention Policy

Special Practices & Reported Activities

✗ Operated a School

✗ Operated a Hospital

✗ Provided First Class Travel

✗ Reported Conflict of Interest

✗ Reported Asset Diversion

✗ Excess Benefit Transaction

✗ Made Political Expenditures

✗ Engaged in Lobbying

✗ Operated Donor Advised Fund

✗ Maintained Art Collections

✗ Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
BRENT DEGENHARDT	PRESIDENT	3.00	Officer Director	$0	$0	$0
KENNETH SPITZER	VICEPRESIDENT	3.00	Officer Director	$0	$0	$0
JESSICA PENNINGTON	SECRETARY	3.00	Officer Director	$0	$0	$0
ANDREW MANGINE	TREASURER	3.00	Officer Director	$0	$0	$0
CRYSTAL ESTES	DIRECTOR	3.00	Director	$0	$0	$0
LINDSEY RUYAK	REGISTRAR	3.00	Director	$0	$0	$0
JEN BROWN	DIRECTOR	3.00	Director	$0	$0	$0
BONNIE LOGAN	DIRECTOR	3.00	Director	$0	$0	$0
KEVIN MARKS	DIRECTOR	3.00	Director	$0	$0	$0
JESSICA MILLER	DIRECTOR	3.00	Director	$0	$0	$0
ERIC KATHMAN	DIRECTOR	3.00	Director	$0	$0	$0
THERESA BAYNUM	DIRECTOR	3.00	Director	$0	$0	$0

Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year	Revenue	Expenses	Assets	Net Income
2025	$363,498	$296,579	$248,655	$66,919
2024	No data	No data	No data	No data
2023	$267,876	$266,618	$124,118	$1,258
2022	$301,214	$241,366	$122,883	$59,848
2021	$261,517	$227,907	$63,034	$33,610
2020	$203,100	$214,921	$29,424	$-11,821
2019	$230,941	$202,985	$41,245	$27,956

NORTHERN KENTUCKY YOUTH HOCKEY ASSOCIATION INC